This opinion cites 12 cases:

Keith Orum and Cherie Orum v. Commissioner of Internal Revenue , 412 F.3d 819 ( 2005 )


Johnson v. Commissioner , 136 T.C. 475 ( 2011 )


Wadleigh v. Commissioner , 134 T.C. 280 ( 2010 )


Murphy v. Commissioner of IRS , 469 F.3d 27 ( 2006 )


skf-usa-inc-and-skf-gmbh-and-fag-kugelfischer-georg-schafer-ag-and-fag , 254 F.3d 1022 ( 2001 )


Immigration & Naturalization Service v. Ventura , 123 S. Ct. 353 ( 2002 )


Tucker v. Commissioner , 135 T.C. 114 ( 2010 )


Tucker v. Commissioner , 676 F.3d 1129 ( 2012 )


Fifty Below Sales & Marketing, Inc. v. United States , 497 F.3d 828 ( 2007 )


Thompson v. Commissioner , 140 T.C. 173 ( 2013 )


Keller v. Commissioner , 568 F.3d 710 ( 2009 )


Hoyle v. Commissioner , 136 T.C. 463 ( 2011 )